Water Resource Tax Promulgation 2008 (No. 30 of 2008). Country/Territory Fiji Document type Legislation Date 2010 Source FAO, FAOLEX Original source Republic of Fiji Sessional Legislation. Long titleA Promulgation to impose tax on extraction of water resource and for related matters. Subject Water Keyword Water charges Water abstraction Groundwater Potable water Geographical area Asia and the Pacific, Melanesia, Oceania, Small Island Developing States, South Pacific Abstract This law imposes a charge on extraction of water in its natural state, including artesian water, natural mineral and spring water, from an underground water deposit and emerging from a spring tapped at one or more natural or bore exits, for sale for human consumption. The water resource tax shall be paid by any business extracting water in its natural state for the purpose of bottling or packaging for sale. The law also: provides for assessment of tax, refunds and appeals to the court of review; defines offences; and prescribes penalties for such offences. Full text English Website www.frca.org.fj References - Legislation Amended by Water Resource Tax (Amendment) (No. 2) Decree 2011 (No. 20 of 2011). Legislation | Fiji | 2011 Keyword: Water charges, Water abstraction, Groundwater, Potable water Source: FAO, FAOLEX Water Resource Tax (Amendment) Decree 2011 (No. 14 of 2011). Legislation | Fiji | 2011 Keyword: Water charges, Water abstraction, Groundwater, Potable water Source: FAO, FAOLEX Water Resource Tax (Budget Amendment) Decree 2011 (No. 2 of 2011). Legislation | Fiji | 2010 Keyword: Water charges, Water abstraction, Groundwater, Potable water Source: FAO, FAOLEX Water Resource Tax (Budget Amendment) Act 2023 (No. 11 of 2023). Legislation | Fiji | 2023 Keyword: Water charges, Water abstraction, Groundwater, Potable water Source: FAO, FAOLEX Water Resource Tax (Budget Amendment) Act 2017 (No. 23 of 2017). Legislation | Fiji | 2017 Keyword: Water charges, Water abstraction, Groundwater Source: FAO, FAOLEX Resource Tax (Budget Amendment) Act 2016 (No. 19 of 2016). Legislation | Fiji | 2016 Keyword: Water charges, Water abstraction Source: FAO, FAOLEX